Section 61 of CGST Act,2017 -Scrutiny ofreturns
Section 61 of CGST Act,2017 from bare act :
(1) The proper officer may scrutinize the return and related particulars furnished bythe registered person to verify the correctness of the return and inform him of the discrepanciesnoticed, if any, in such manner as may be prescribed and seek his explanation thereto.
(2) In case the explanation is found acceptable, the registered person shall be informedaccordingly and no further action shall be taken in this regard.
(3) In case no satisfactory explanation is furnished within a period of thirty days ofbeing informed by the proper officer or such further period as may be permitted by him orwhere the registered person, after accepting the discrepancies, fails to take the correctivemeasure in his return for the month in which the discrepancy is accepted, the proper officermay initiate appropriate action including those under section 65 or section 66 or section 67,or proceed to determine the tax and other dues under section 73 or section 74.

CHAPTER XII

ASSESSMENT

Chapter XII of the CGST Act,2017 covers six sections relating toASSESSMENT under GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 59 : Self Assessment
Section 60 :Provisional Assessment
Section 61 :Scrutiny ofreturns
Section 62 :Assessment ofnon-filers ofreturns
Section 63 : Assessment ofunregisteredpersons
Section 64 : Summaryassessment incertainspecial cases